1,720,966 research outputs found
The impact of environmental management accounting and corporate social responsibility on firm performance
Get PDFThe lack of ability of conventional management accounting systems to provide full environmental/social cost information as well as low level of managers‘ understanding of the concepts of Corporate Social Responsibility (CSR) and Environmental Management Accounting (EMA) have caused decisions and firm performance appraisal to be based on missing, inaccurate or misinterpreted information. This study aims to (1) answer whether more complete environmental/social cost information through employing EMA and CSR could bring higher level of performance for firms, and (2) determine the barriers which hinder firms from implementing EMA and CSR. Quantitative method was employed in this study. Data were collected by using questionnaires distributed to 452 (58 responded) Bursa Malaysia listed companies in industrial and consumer product sectors and then the data were analyzed using the Structural Equation Modelling (SEM) technique and Partial Least Squares (PLS) method. The findings show that the level of EMA is relatively higher than CSR among participated firms, while the level of CSR is at the average level. The results of path analysis show that CSR has positive effects on both financial and non-financial performance, while EMA has only positive and significant effects on process innovation as one of the non-financial performance dimensions. In addition, the managers have determined that rigidity of legislation and bureaucratic complexity, and reduced employee participation in decision-making are the most important external and internal barriers respectively in implementing EMA and CSR as two environmental management practices
Moderating Effect of Environmental Management Accounting on Innovation and Firm Performance: Review of Contemporary Literature
No full textThis paper reviews the effect of EMA on relationship amid innovation and firm performance. Review of literature demonstrates that enhancement and improvement in cost information system through recognition of environmental cost lead to innovate new ways in production, and concurrently increases the sale and number of customers. Based on the findings of literature review, increasing number of customers leads to higher level of financial performance for firms. Therefore, this paper posits a framework that links the moderating effects of EMA on relationship amid innovation and firm performance for future empirification
Alignment of CSR Strategies with Business Objectives in IT Sector, Focusing on the Competitive Advantage
Get PDFWhile numerous researchers have focused on examining the impact of Corporate Social Responsibility (CSR) on various aspects of business in different industries, there still remains a research gap in conducting comprehensive analyses of CSR strategies in Information Technology (IT) sector. Therefore, this study aims to address this gap by evaluating the effects of CSR on competitive advantage in the IT companies. In order to analyze data, AMOS structural equation modeling (AMOS-SEM) method was applied, and data were collected during February-April 2023 from 143 Iranian IT firms where CSR has not been appropriately dealt within theoretical as well as practical terms. The findings reveal that among the four components of CSR — legal, ethical, economic, and discretionary—, ethical, legal, economic, and discretionary dimensions have the most positive impact on competitive advantage, respectively. Taken together, these findings suggest a significant role for CSR in enhancing the level of competitive advantage in IT companies. In addition to the knowledge contribution, this study holds significant practical implications for IT company managers to strengthen their decision-making processes and develop effective CSR strategies
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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